As of January 30, 2022, USCIS and Customs and Border Protection (CBP) began issuing Form I-94, Arrival-Departure records, with new classes of admission (COA) codes for certain E and L nonimmigrant dependent spouses who are employment authorized based on their status. The COA designations for E nonimmigrant spouses are E-1S, E-2S, E-3S, and L-2S for nonimmigrant L spouses. Forms I-94 containing these code designations are acceptable as a List C, #7 employment authorization document issued by the Department of Homeland Security.
UPDATE:USCIS mailed notices in early April 2022, to E and L spouses (age 21 or over) who have an unexpired Form I-94 that USCIS issued before Jan. 30, 2022. This notice, along with an unexpired Form I-94 reflecting E-1, E-2, E-3, E-3D, E-3R, or L-2 nonimmigrant status, will satisfy Form I-9, List C, #7.
Employees who are an E or L spouse, employment authorized based on their status and under 21, or did not receive the notice by April 30 can email E-L-married-U21@uscis.dhs.gov to request a notice. Individuals who received their Form I-94 at the time of their entry into the United States should visit https://i94.cbp.dhs.gov/I94/#/home. Not all spouses of principal E nonimmigrants are considered employment authorized incident to status.
USCIS link: https://www.uscis.gov/i-9-central/covid-19-form-i-9-related-news/update-documentation-of-employment-authorization-for-certain-e-and-l-nonimmigrant-dependent-spouses